AMENDED IN SENIOR SENATE FEBRUARY 26, 2010

SENIOR SENATE PROPOSAL NO. 1

INTRODUCED BY SENIOR SENATOR WINSLOW

(COAUTHOR: SENIOR ASSEMBLY MEMBER MOLNAR)

LEGISLATIVE COUNSEL'S DIGEST

SP 1: REFORM OF PARCEL TAX.

EXISTING LAW ALLOWS ANY SCHOOL DISTRICT TO IMPOSE QUALIFIED SPECIAL TAXES WITHIN THE DISTRICT PURSUANT TO SPECIFIED PROCEDURES. EXISTING LAW, FOR PURPOSES OF THOSE PROVISIONS, DEFINES QUALIFIED SPECIAL TAXES AS TAXES THAT APPLY UNIFORMLY TO ALL TAXPAYERS FOR ALL REAL PROPERTY WITHIN THE SCHOOL DISTRICT, AND AUTHORIZES A SCHOOL DISTRICT TO EXEMPT PERSONS 65 YEARS OF AGE OR OLDER OR WHO RECEIVE SUPPLEMENTAL SECURITY INCOME FOR A DISABILITY, REGARDLESS OF AGE, FROM THE PAYMENT OF THOSE QUALIFIED SPECIAL TAXES.

THIS MEASURE WOULD MEMORIALIZE THE LEGISLATURE AND THE GOVERNOR TO ENACT LEGISLATION THAT WOULD, INSTEAD, REQUIRE THAT SCHOOL DISTRICTS OFFER THAT TAX EXEMPTION FOR DISABLED PERSONS AND PERSONS 65 YEARS OF AGE OR OLDER.

VOTE: MAJORITY.

SP 1: RELATING TO TAXATION

WHEREAS, THE 1,022 SCHOOL DISTRICTS IN CALIFORNIA EITHER HAVE OR ARE CONSIDERING PARCEL TAXES TO OFFSET FUNDING DEFICITS; AND

WHEREAS, SCHOOL DISTRICTS MAY OR MAY NOT PROVIDE AN EXEMPTION FROM THE SCHOOL PARCEL TAX FOR SENIOR CITIZENS, 65 YEARS OF AGE AND OLDER; AND

WHEREAS, THE CHOICE CAN CAUSE CONFUSION AMONG VOTERS; AND

WHEREAS, THE SENIOR EXEMPTION, WHEN GIVEN, IS SELDOM IMPLEMENTED PROPERLY OR UNIFORMLY; AND

WHEREAS, SENIORS ON FIXED INCOMES AND SUFFERING FROM A DECLINING ECONOMY ARE SORELY PRESSED TO PAY THEIR BILLS AND TAKE ON NEW TAXES; NOW, THEREFORE, BE IT

RESOLVED, BY THE SENIOR SENATE AND THE SENIOR ASSEMBLY, JOINTLY, THAT THE SENIOR LEGISLATURE OF THE STATE OF CALIFORNIA AT ITS 2010 REGULAR SESSION, A MAJORITY OF THE MEMBERS VOTING THEREFOR, HEREBY PROPOSES THAT A MEASURE BE PREPARED, AND SUBMITTED TO THE LEGISLATURE OF THE STATE OF CALIFORNIA, THAT WOULD AMEND SUBDIVISION (b) OF SECTION 50079 OF THE GOVERNMENT CODE AS FOLLOWS:

(A) THE WORD “MAY” SHALL BE CHANGED TO “SHALL”.

(B) SCHOOL DISTRICTS SHALL SPEND UP TO 10 PERCENT OF THE PROCEEDS OF THE PARCEL TAX, EACH YEAR, ON SENIOR OUTREACH AND NOTIFICATION USING MEDIA AND DIRECT MAIL.

(C) ONCE THE EXEMPTION IS GIVEN, IT SHALL REMAIN IN FORCE FOR THE LIFE OF THE PARCEL TAX FOR THAT HOMEOWNER.

(D) SCHOOL DISTRICTS SHALL NOTIFY EACH SENIOR AND DISABLED PERSON HOUSEHOLD BY FORMS AND INSTRUCTIONS. A STANDARDIZED FORM SHALL BE PROVIDED BY THE CALIFORNIA OFFICE OF EDUCATION TO AVOID DUPLICATION OF EFFORT AND REDUCE ADMINISTRATIVE COSTS.

(E) THE COUNTY SCHOOL BOARD IN EACH COUNTY WILL CREATE AN ADMINISTRATIVE REVIEW COMMITTEE TO OVERSEE THE PROCESS REGARDING THE SENIOR EXEMPTIONS; AND BE IT FURTHER

RESOLVED, THAT THE SENIOR LEGISLATURE OF THE STATE OF CALIFORNIA RESPECTFULLY MEMORIALIZES THE LEGISLATURE AND THE GOVERNOR OF THE STATE OF CALIFORNIA TO ENACT APPROPRIATE LEGISLATION THAT WOULD ADDRESS THE CONCERNS SET FORTH IN THIS MEASURE; AND BE IT FURTHER

RESOLVED, THAT A COPY OF THIS MEASURE BE TRANSMITTED TO THE PRESIDENT PRO TEMPORE OF THE SENATE, THE SPEAKER OF THE ASSEMBLY, AND THE GOVERNOR OF THE STATE OF CALIFORNIA.

RN 10 13553

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